YA 2025
Donations & gifts
Donations to LHDN-approved institutions, organisations and government are deductible, generally capped at 7% of your aggregate income. A receipt or acknowledgement from an approved body is required. This is a deduction, not a fixed-amount relief.
- Relief limit
- 7% of aggregate income
- Claimable for
- Self
What qualifies
- Donations to government and LHDN-approved institutions/organisations
- Approved sports bodies and welfare organisations
Good to know
- The organisation must be approved by LHDN and issue a receipt.